For a guy running on his management bona fides, he’s running the worst national campaign I can remember. Heavy on ideology – light on details, the Romney campaign is now suffering through the type of postmortem interviews that usually happen after they lose on election day. (It was then that all the stories about just how awful Sarah Palin was came out). David Frum Tweeted:

In a surprising nod to the theories of horrible person Ayn Rand, Romney broke down the American electorate into producers and moochers; that 47% of Americans don’t pay any taxes, don’t work, take no personal responsibility and enjoy being dependent on government for all needs. Why, they even feel entitled to receive health care! Can you believe it?! Romney concluded that he was never going to convince these people to vote for him, so he wasn’t running to convince them. He even added – astoundingly – that they pay no income tax and had no sense of personal responsibility. Instead, he explained, he was running for the 5 – 10% of the electorate that are “thoughtful” “independents” who voted for Obama but are disappointed in him – pretty much the theme of Romney’s convention speech.

Romney painted himself into a corner by affixing a percentage to that number. He has no wiggle room – he can’t say, “oh, I was talking about a small population that just lives off of public assistance” – he indicted almost fully half of the American population for being do-nothing takers and moochers. That’s astonishing.

On the first anniversary of the Occupy movement, you’re not just the 99%, you may also be the 47%.

In 2011, 47% of Americans paid no federal income taxes. Within that group, two-thirds still pay payroll taxes. The rest are almost all either (a) old and retired folks collecting Social Security or (b) households earning less than $20,000. Overall, four out of five households not owing federal income tax earn less than $30,000, according to the Tax Policy Center.

Here’s another, slightly wonkier, way to think about the 47%. Divide the group into two halves. The first half is made tax-free by credits and exemptions, the vast majority of which go to senior citizens and children of the working poor. The half that you’re left with is so poor, they wouldn’t owe federal income taxes even if there were zero tax expenditures.

…Mitt Romney’s off-the-record comments were inelegant. But they were also part of a long trend of Republicans attacking the 47% as lazy, or playing by a different set of rules, or not fully contributing to the country. Michele Bachmann went after the non-payers. So did Rick Santorum. And Sen. John Cornyn.

The 47% aren’t lucky ducks cheating the system. They’re mostly poor working families getting pilloried by the political party that wrote the rules they’re following. If the 47% are the monster here, then Republicans helped play the role of Dr. Frankenstein. “Non-payers” have grown in the last 30 years because of marginal tax rate cuts and credits like the EITC passed under Republican presidents and continued by both parties in Congress.

It would be one thing to ask poor working families to pay higher taxes if Republicans were trying to raise money to improve government services. Quite the opposite, Romney’s tax plan would, if passed, either reduce revenue or come out neutral by raising taxes on upper-middle class families. Meanwhile, his budget would gruesomely gut Medicaid and income-support programs below their projected 2020 levels.

The working poor families and elderly people who make up the 47% also tend to live in the deep South, in predominately red states:

But now, remember that Mr. Romney has repeatedly refused to release more than (a) a partial, incomplete 2010 income tax return; and (b) an estimate for 2011 income taxes. He will not release any more taxes. Here’s a guy who wanted pretty desperately to change the subject on his own taxes – and thanks to a press that’s sensitive about being called “liberal”, he was largely successful. Yet here he opened the door for everyone to re-examine his own tax situation.

…according to the Tax Policy Center, more than 60% of those non-income tax paying households did pay federal payroll taxes—meaning Social Security and Medicare taxes. (Considering all Americans households, including those that owed income tax, 62% paid more in payroll taxes than in federal income taxes.)

What of the 18.1% of U.S. households that paid neither income nor payroll taxes? More than half of them were headed by a senior–in other words, by someone who paid payroll taxes and likely some income taxes too, in the past. (No, the amount the elderly have paid in does not cover the cost of the Medicare benefits they are now getting. And that is true despite the fact that in a Romney TV adattacking Obamacare’s cuts to the growth in Medicare spending, an announcer seems to suggest otherwise, intoning: “You paid into Medicare for years, every paycheck…. So now the money you paid for your guaranteed healthcare Is going to a massive new government program that’s not for you.”)

Of course, it goes without saying, that those folks who aren’t paying federal taxes are almost all paying state and local taxes—state sales taxes, real estate taxes (either on their homes or built into their rents) and possibly state income taxes too, since those taxes tend to exempt fewer poor families than does the federal income tax. If they buy gasoline, liquor or tobacco, or have telephones, they’re also feeding the federal purse.

The tax deadbeat thinks half of Americans are tax deadbeats who aren’t worth fighting for. We’ve become a country where the millionaires and billionaires express envy for the extremely poor. This is evidence of madness.